Pengaruh Mekanisme Corporate Governance, Leverage, Free Cash Flow Dan Profitabilitas Terhadap Manajemen Laba Akrual (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

The aim of this study was to obtion empirical evidence about the influence of corporate governance, leverage, free cash flow, and profitability in earning management. This research was conducted at all manufacturing companies in Indonesia Stock Excenge 2014-2016 period. The sample are 126 manufactur companies which have been selected by using purposive sampling. The analysis method by using multiple linear regressions analysis technique, proved that proxy of corporate governance by managerial ownership, institusional ownership, board of commissioners, and audit committee does not have any influence to the earnings management. Leverage, free cash flow and profitablity does has influence to the earning management. Keywords: corporate governance, leverage, free cash flow, and profitability, earning managemen